The position of fund holders, or owners of the public debt of a country, is similar. They are mortgagees on the general wealth of the country.
国家证券持 有人或公债所有者的情况与此相类似．他们是国家总财富的受押人。
According to the accounting equation, a firm is assumed to pos-sess its assets subject to the rights of the creditors and owners.
根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。
Assets + Liability = Owner's Equity
资产加负债等于所有者权益
All companies incur accrued liabilities.
所有的公司都会发生应计负债。
He denounced all landlords and money-lenders as evil predators.
他痛斥所有地主和放债者都是罪恶的剥削者.
First, bonds payable are a liability; bondholders are creditors of the corporation, not owners.
第一,应付债券是一项负债,因此,债券持有者是公司的负债权人,而不是业主。
Item of the balance sheet should be grouped according to the categories of assets, liabilities and owners' equity, and shal be shown item by item.
资产负债表的项目，应当按资产、负债和所有者权益的类别分项列示。
The entire property owned by a person, especially a bankrupt, that can be used to settle debts.
负债资产某人尤指破产者所拥有的可以用来抵债的全部财产
Owners' Equity: The residual interest in the organization's assets after deducting liabilities.
所有者权益：资产减去负债之后的企业剩余权益。
Net assets refer to the owners' equity in a business, or assets minus liabilities.
净资产指企业中的所有者权益,即资产减去负债。
This means the proprietor receives all the profits -- but must also pay any debts.
这意味着经营者获得所有的利益——同时也付所有的债。
In the case of assignment of registered bonds, the company shall record the assignee' s name and domicile on the record of bondholders.
记名债券的转让，由公司将受让人的姓名或者名称及住所记载于公司债券存根簿。
The securities listed in exchange include government bonds, corporation bonds, financial bonds and stocks publicly issued all over the country.
在交易所挂牌上市的有价证券包括在全国公开发行的政府债券、司债券、融债券和股票。
Thus, the company's liability to bondholders will increase by $20 over the life of the bond issue.
因此,公司应支付给债券持有者的负债,在债券发行期内将增长20美元。
Creditors have a claim to the assets as represented by the liabilities on the balance sheet. Only the difference between the assets and liabilities of a business is the amount of owner's equity.
贷款方对平衡表上负债的资产有主张权。一个企业只有资产和负债的差才是所有者权益的数量。
"The company has defaulted on previously issued corporate Bonds or other indebtedness, or is late in the payment of principal or interest, and such situation is still continuing."
对已发行的公司债券或者其债务有违约或者延迟支付本息的事实,且仍处于继续状态的。
Studying the release situation of America and the Japan's experience would help our country to issue local government bond.
对美、发达国家地方公债的发行情况进行研究,会对我国地方政府发行公债有所启示。
Owners' equity is the economic interest in the assets of an enterprise attributable to the owners. The amount is the balance of assets after deducting all liabilities.
所有者权益，是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。